b'Stricktly Strickland continued from page 28The review could consist of any number of files and Ive seen from 5 to 60 chosen, depending on the size of the company and the scope of the audit.And, lastly, but by far most importantly, the auditor will review the Trust Account(s).This generally takes the majority of the auditors time, not only during his/her time at the brokers office but can also require additional work by the auditor back at the DREs offices.In the next column, we will delve further into trust account audit details.Pam Strickland is a compliance consultant who helps DRE brokers prepare for and survive DRE audits and office surveys.She can be reached at pam@pamstrickland.com.Points of InterestSummer 2020Page 29'